The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Maranatha Tours (Euro) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Trafalgar House, Oak Business Park, Beaumont cum Moze, Essex, CO16 0AT.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

In common with many businesses operating in the tourism and travel sector, trade was severely impacted by the effects of the Covid 19 pandemic. As a consequence not only did the company have any trading income in 2021, but it was necessary in 2020 & 2021 to write off advance payments to specialist suppliers who had also seen their businesses collapse. This has resulted in the company changing it's business model in 2022 to one where it no longer operates tours, but provides management support and services to the travel sector. The company received no income from these activities in the year ended 31 December 2025 (2024 £Nil). The director has undertaken to continue his financial support for the company, thereby enabling it to meet it's ongoing financial commitments.true

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

The company is a subsidiary of Maranatha Holdings Ltd that owns 61.90% of the issued share capital.